John is 42 years old. His employer provides him with $300,000 of group term life insurance as a fringe benefit. The policy costs his employer $40 per month. For tax purposes, how much income does Sean have if
a. the benefit is provided on a nondiscriminatory basis?
b. the benefit discriminates in favor of key employees, but John is not a key employee?
c. the benefit discriminates in favor of key employees and Sean is considered a key employee?